Does Yardstick Competition Influence Local Government Fiscal Behavior in the Philippines?

Capuno, Joseph J.; Quimbo, Stella; Kraft, Aleli D.; Tan, Carlos Antonio R.; Fabella, Vigile Marie

doi:10.1093/acprof:oso/9780198737506.003.0010

Cited by 1 publication

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“…In line with Arze et al (2008) and Capuno et al (2012) in their study of fiscal competition in Indonesia and the Philippines, respectively, tax mimicking via yardstick competition may be a closer explanation for the observed interdependence of property tax rates.…”

Section: Discussionsupporting

confidence: 73%

“…Recently, researchers found evidence of the presence of fis cal competition in Benin (Rota-Graziosi andFoucault, 2010), Brazil (De Mello, 2008), China (Zhang and Chen, 2007;Yao and Zhang, 2008;Agostini, Brown and Zhang, 2010), Indonesia (Arze del Granado, Martínez-Vázquez and Simatupang, 2008), and the Philippines (Capuno et al, 2012). However, these studies face a number of limitations, including data constraints (i.e.…”

Section: Theoretical Framework and Empirical Evidencementioning

confidence: 99%

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Strategic fiscal interactions among local Governments in Colombia

Muñoz¹

2016

HPE-RPE

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Using spatial panel data from most municipalities in Colombia for the period 2000-09, this paper provides empirical evidence of the existence of strategic fiscal interactions in property and business taxa tion. However, there is little evidence of cut-throat tax competition that leads to a «race to the bottom.» Also, this paper shows that differences in property tax rates affect local election results and the popular ity of the main political parties in the local councils, signaling the presence of yardstick competition in this source. The results suggest that country does not seem to require policy measures aimed at attenu ating municipal tax competition.

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Section: Discussionsupporting

confidence: 73%